https://www.taxtmi.com/caselaws?id=217796 Products manufactured from marble chips with the addition of marble powder or calcite powder are treated as classifiable under Chapter 25 rather than the residuary Chapter 38 where the raw material and finished product remain substantially the same mineral and no evidence shows a change in character. Chapter Note 3 to Chapter 25 supports classification under heading 2517 in preference to a residual entry, and the specific heading for marble powder prevails over a general residuary classification. A chemical examiner's report and supplier documents indicating marble powder or marble lumps reinforced that the product remained within Chapter 25. en-us Tue, 04 Sep 2012 00:00:00 +0530 Thu, 09 May 2013 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217796 Products manufactured from marble chips with the addition of marble powder or calcite powder are treated as classifiable under Chapter 25 rather than the residuary Chapter 38 where the raw material and finished product remain substantially the same mineral and no evidence shows a change in character. Chapter Note 3 to Chapter 25 supports classification under heading 2517 in preference to a residual entry, and the specific heading for marble powder prevails over a general residuary classification. A chemical examiner's report and supplier documents indicating marble powder or marble lumps reinforced that the product remained within Chapter 25. Case-Laws Central Excise Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217796